F. W. Myers & Co. v. United States

This appeal by the importer is from the judgment of the United States Customs Court, First Division, Abstract 59756, denying a petition for the remission of additional duties assessed for undervaluation upon entry, pursuant to the provisions of section 489 of the Tariff Act of 1930, which, so far as pertinent to the petition for remission, reads as follows:

*196Additional Duties. * * * Such additional duties shall not be construed to be penal and shall not be remitted nor payment thereof in any way avoided except * * * upon the finding of the United States Customs Court, upon a petition filed at…